Pharoah Corporation provides the following information about its defined benefit pension plan for the year $2023$:

Current service cost $$225,600$

Contribution to the plan $263100$

Past service cost, effective December $31,202325,600$

Actual return on plan assets $160,000$

Benefits paid $400600$

Net defined benefit liability at January $1,20231,600,000$

Plan assets at January $1,2023$

Defined benefit obligation at January $1,20232000600$

Interest$/$discount rate on the DBO and plan assets

$10\%$

Pharoah follows IFRS

Calculate defined benefit expense for the year $2023.$